Climate-Related Information Disclosure in China’s Manufacturing Sector: A Case Study of Rainbow Appliance

Abstract

With the continuous strengthening of global climate governance, corporate climate-related information disclosure has become an important indicator for measuring sustainable development capabilities. This study takes Chengdu Rainbow Appliance as a case to explore the climate information disclosure practice of listed manufacturing companies in the background of the “dual carbon” policy. The study adopts a case study method and uses the data from the company’s publicly disclosed reports to conduct a comparative analysis of the changes from 2019 to 2024. The results show that, driven by the national “dual carbon” strategy and green manufacturing policies, Rainbow Appliance has continuously optimized its production processes, significantly reducing unit product energy consumption and greenhouse gas emissions. From 2019 to 2023, the unit product energy consumption decreased from 8.5 kWh to 6.2 kWh, carbon emission reduction increased from 200 tons to 450 tons, and the coverage rate of energy-saving equipment rose from 40% to 90%. In 2024, it is further predicted that the unit energy consumption will be reduced by 27% compared with 2019, the carbon emission reduction will reach 500 tons, and the coverage rate of energy-saving equipment will reach 95%. These achievements indicate that the green transformation of enterprises driven by the synergy of policy and technological innovation has achieved remarkable results, which helps to enhance market competitiveness. The results of this study provide practical reference for manufacturing enterprises to improve their climate information disclosure mechanisms, and also provide a reference basis for policy formulation and enterprise disclosure improvement.